Section 120 of CGST Act,2017 Appeal not tobe filed incertain cases
Section 120 of CGST Act,2017 from bare act :
(1) The Board may, on the recommendations of the Council, from time to time,issue orders or instructions or directions fixing such monetary limits, as it may deem fit, forthe purposes of regulating the filing of appeal or application by the officer of the central taxunder the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions issued undersub-section (1), the officer of the central tax has not filed an appeal or application against anydecision or order passed under the provisions of this Act, it shall not preclude such officerof the central tax from filing appeal or application in any other case involving the same orsimilar issues or questions of law.
(3) Notwithstanding the fact that no appeal or application has been filed by the officerof the central tax pursuant to the orders or instructions or directions issued undersub-section (1), no person, being a party in appeal or application shall contend that theofficer of the central tax has acquiesced in the decision on the disputed issue by not filing anappeal or application.
(4) The Appellate Tribunal or court hearing such appeal or application shall haveregard to the circumstances under which appeal or application was not filed by the officer ofthe central tax in pursuance of the orders or instructions or directions issued undersub-section (1).

CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ———– sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 107 :Appeals to Appellate Authority
Section 108 :Powers of Revisional Authority
Section 109 :Constitution of Appellate Tribunal and Benches thereof
Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 111 :Procedure before Appellate Tribunal
Section 112 :Appeals to Appellate Tribunal
Section 113 : Orders of Appellate Tribunal
Section 114 :Financial and administrative powers of President
Section 115 :Interest on refund of amount paid for admission of appeal
Section 116 : Appearance by authorised representative
Section 117 :Appeal toHigh Court
Section 118 :Appeal to Supreme Court
Section 119 :Sums due to be paid notwithstanding appeal, etc.
Section 120 :Appeal not tobe filed incertain cases
Section 121 :Non-appealable decisions and orders